英语翻译随着经济的日益全球化和信息技术革命的加速,会计作为国际通用的商业语言,在促进国际贸易、国际资本流动和国际经济交流

英语翻译
随着经济的日益全球化和信息技术革命的加速,会计作为国际通用的商业语言,在促进国际贸易、国际资本流动和国际经济交流等方面的作用显得更为突出,为进行正确的经济决策,资本市场的参与者需要更高质量、更透明、更具可比性的财务信息.会计准则的国际协调已是大势所趋.
我国的会计面临着新形势带来的挑战,于2006年2月15日发布了新的《企业会计准则－－基本准则》.本文论述了完善和建立新会计准则体系的意义,从新旧会计准则体系的差别入手,多角度地分析了新会计准则体系的突破.通过对新准则与原准则（1992）的比较,揭示新准则在确立我国的财务会计概念框架,构建完整的会计准则层级体系和明确会计目标等方面与原准则间的差异.同时,从新准则与国际会计准则的趋同入手,对我国新准则的施行和完善提出相应建议.
忘了这句话了 试论新准则的特点及其与原准则的差异

With the increasing globalization of the economy and the acceleration of the revolution in information technology,accounting as an international common language of business,in the promotion of international trade and international capital flows and international economic exchanges and so on,it is much more prominent role for the conduct of sound economic decision-making,capital market participants need a higher quality,more transparent,more comparable financial information.International coordination of accounting standards has become an irresistible trend.
China's accounting faced with the challenges of the new situation,in the February 15,2006 issued a new "Accounting Standards for Business Enterprises - the basic norms." This paper discusses the perfect accounting standards and the establishment of a new system of meaning,from the old system of accounting standards starting with the difference,multi-angle analysis of the new accounting standards system breakthroughs.Through the new guidelines and criteria for the original (1992),the new guidelines revealed in establishing China's financial accounting conceptual framework,building integrity of the accounting standards and clear accounting system-level objectives,with the difference between the original criteria.At the same time,new standards and international accounting standards starting with the convergence of China's new guidelines to improve the operations and the corresponding recommendations.
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